The Center for Sex and Culture

Nonprofit profile at a glance

EIN
912153691
IRS 990-EZ coverage
2012–2024
Forms available
Form 990 2017, Form 990-EZ 2024
Location
San Francisco, CA, USA
Phone
4153367354
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
Reproductive Health Care Facilities and Allied Services

Official website

Reported finances

Revenue
$14,833
Expenses
$41,818
Assets
$22,651

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Carol Queen (President & CEO)

People named in this filing

  • Dorian Katz (Director)
  • Carol Queen (President & CEO)
  • Laura Frost (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promote and provide healthy sexuality education, awareness and support.

What it reported doing in 2024

Events such as Mixed Media Performances, Gallery Art Shows, and other outreach efforts to romote and provide healthy sexuality education, awareness and support for our community

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 34
  • Transparency & Controls: 82
  • Sustainability: 18
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 43.9%; rating input score 44
  • Program expense ratio: 15.6%; rating input score 16

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -181.9%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 0.54; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 17.2% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: -4.3% per year; rating input score 0; 36th percentile among comparable filings
  • Asset growth: 1.2% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 43.9% of revenue deployed · 15.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $7K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 11 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 44/100.
  • High — Financial Efficiency: Program expense ratio scored 16/100.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.